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ȸ õ簡 ȫ 븮 ø ȸ谡 츮 и ش. ù ° ̾߱ ȸ ȸ ¥ ȫ 븮 ȸ 츮 ִ ݰ ̸ Ȱ ȭŰ , нȸ 繫ǥ ľ ȸ縦 س .
ȸ(International Financial Reporting Standards, IFRS) 2014ʹ ̴. IFRS ϱ ִ ұ ұȸء 2014 Եȴ.ȸ õ簡 ȫ 븮 ø ̷ 帧 ߸ IFRS 1 (2011 Ⱓ) ̾ ̹ ұȸر 2 ڵ ãƿԴ. 2 1 Ⱓ ߿ 濵 ̽ ߰ϰ ô뿡 ʴ Ͽ, 濵 ڻ ̵Ͽ.
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